국내 경영혁신 활동의 핵심 성공요인 문헌 연구 - 6시그마, TQM, 린 6시그마, ERP, TPM, BPR, Project Management, System Engineering 중심으로 -

문제옥 ( Mun Jeok ),윤성필 ( Yoon Sungpil ) 한국품질경영학회 2016 품질경영학회지 Vol.44 No.3

Purpose: Existing precedent studies include success factors of individual management innovation activities constantly. However, those studies have limitations about the common key success factors of individual management innovation activities. Methods: For this study, we investigate the key success factors using literature research of the most typical management innovation activities adopted and implemented by many companies in Korea, such as 6sigma, TQM, Lean 6sigma, ERP, TPM, BPR, Project Management, System Engineering. Factors emerging repeatedly was combined into common factors and inherent factors that are necessary for the success of individual management innovation activities are designated to essential factors. Results: ‘Essential factors for Six Sigma’consist of 5 items. Black belt operating system, personnel management system linkage, the correct management of the data, perform improvement projects associated with financial performance financial result, linked to financial performance improvement project, project progress management. ‘Essential factors of TQM’ are arranged 4 items. Quality team’s independence and role, goal-setting, Quality Information System, corporate’s philosophy of quality first. ‘Essential factors of Lean Six Sigma’are the selection of value stream which is based on the customer needs and the value creation and identify the project based on the selected value in the company. ‘Essential factors of ERP’are investigated 6 items. Ongoing system maintenance and upgrades, the measurement and support of user satisfaction, the operating systems and the policies for the maintenance, IT infrastructure, change adaption condition monitoring, focusing on improving business performance. ‘Essential factors for TPM’are arranged 4 items. Motivated and energetic Bottom-Up, CEO’s recognition of the importance facility management, long term perspective of necessity and ongoing patience. ‘Essential factors for BPR’are the pursuit of change process and the staff’s sense of crisis management. ‘Essential factors for Project Management’are the strategy that reduce the risk management skills through risk management and the understanding and organized management for the project participant’s needs. ‘Essential factors for System Engineering’consist of 2 items. The first is the design for the best balanced system with pre-analysis about the compromise the cost, schedule and the performance. The second is the analysis of large problem into small problems which can solved. We have found the solution considering components of the interface through the systematic perspective. Conclusion: Common factors and essential factors presented in this study will properly help to introduce the individual management innovation activities for the each business sector and implement management innovation. After this study, new literature research that reflect new studies should accomplish steadily.

경영혁신과 위기시 기업이 받는 충격 및 회복력과의 관계 연구

이승현,박광태 한국기업경영학회 2012 기업경영연구 Vol.19 No.5

경영혁신은 오랜 기간 지속 발전하며 기업경영에 있어 불가분의 관계로 자리잡았으며, 많은 연구자들이 경영혁신의 효과에 관한 연구를 진행하였다. 최근 기업경영에서 주목받고 있는 또 하나의 화두는 위기이다. 2008년 9월의 글로벌 금융위기 등 예기치 못한 위기들이 빠르게 증가하며 기업의 위기관리 능력은 기업의 존폐에까지도 직접적인 영향력을 발휘하고 있다. 본 연구는 기업의 경영혁신과 위기시 기업이 받는 충격 및 위기 이후 회복력과의 관계에 대해 실증분석을 수행하였다. 분석에는 2006년부터 2010년까지 총 507개 KOSPI 상장기업 재무데이터를 수집하여 활용하였다. 먼저 분석대상 507개 기업을 14개 산업으로 분류하여 2008년 글로벌 금융위기로 인해 각 산업이 받은 충격량과 위기 이후 회복력을 분석하였다. 다음으로 3개 산업을 선정하여 해당 산업에 포함된 기업을 대상으로 위기 이전에 수행한 기업의 경영혁신 노력이 위기시 각 기업이 받는 충격 및 회복력에 주는 영향을 분석하였다. 분석결과는 다음과 같다. 첫째, 전 세계를 강타한 글로벌 금융위기로 인해 국내의 기업 및 산업도 큰 충격을 받았으며 위기 이후 서서히 회복되는 모습을 보이고 있다. 둘째, 위기 이전에 수행한 경영혁신 활동은 위기시 기업이 받는 충격 및 위기 이후의 회복력에 유의한 영향을 미친다. 다만 각 산업별로 영향의 정도 및 효과를 발휘하는 경영혁신 활동은 다르게 나타난다. 결론적으로 경영혁신은 기업이 위기를 맞이하였을 때에도 기업의 경쟁력을 유지시키는 효과적인 수단이 될 수 있다. 다만 기업들은 속한 산업 등 자사에 적절한 경영혁신을 현명하게 선택해야 할 것이다 Management innovation has continuously evolved for a long time and developed into an inseparable relation with enterprise management. Many researchers have studied on the performance of management innovation. Recently, one of the topics that receive people’s attention is crisis. As unexpected crises have been increasing rapidly since the global financial crisis in September, 2008, the ability of an enterprise for crisis management has direct influence on its sustainability. This study conducted an empirical analysis on the relations among Management Innovation, Impact which an enterprise receives from crisis and its Resilience Power after the crisis. For this analysis, the financial data of 507 enterprises listed on KOSPI from 2006 till 2010 were collected and utilized. First, 507 enterprises were classified into 14 industry groups, and the amount of impact received from 2008 global financial crisis and resilience power after the crisis were analyzed for each industry. Then, 3 industries were selected out of 14 industries, and for the enterprises in these selected industries, this study analyzed the influence of the enterprise’s effort for management innovation, previously executed before the crisis, on the impact and resilience power of each enterprise at the time of crisis. The result was as follows:First, enterprises and industries in Korea received a great impact from the global financial crisis and showed their gradual recovery after the crisis. Second, the efforts of management innovation executed before the crisis gave a positive influence on the impact that the enterprise received at the time of crisis and its resilience power after the crisis. However, the degree of such influence and activities of management innovation that produce effects at the time of crisis are shown to be different for each industry. As a conclusion, management innovation can be effective tools to make the competitiveness of an enterprise sustain even when it encounters a crisis. However, enterprises should select the most appropriate management innovation for each industry and enterprise. The theoretical contribution of this study is to propose a solution for quantifying the impact received from the crisis by the definition of amount of impact and resilience power and to measure them for industries and enterprises. In addition, this study proposed a method to measure the level of enterprise’s management innovation activity and analyze the relations with crisis empirically by utilizing the indexes from financial statements. It has been proved in many studies that management innovation activity could raise the competitiveness of enterprise. However, there still remains a difficult problem in suggesting clearly what can be the management innovation activity optimized for each enterprise. This study analyzed this only for three industries but will need more comprehensive and detailed analysis in the future research.

경영해고에 대한 해고 규제 법리 재검토– 대상자선정기준의 ‘합리성’과 ‘공정성’에 대한 해석을 중심으로

권혁 노동법이론실무학회 2016 노동법포럼 Vol.- No.17

“Why should I be fired?“ If there is imperious need in the management, user will be carrying out the management dismissal depending on the Labor Standards Law Article 24. At this time, we do not know concretely that Who will be fired. Dismissal subjects of management dismissal are a number of unspecified workers. Thus the selection process of the subject. is an inherent attribute. Management dismissal have inherent conflict between labor-labor. In addition, it is inherent also a need for coordination between the company and the social interests. It is very dimensional and complicated dismissal. Substantially requirement of management dismissal is imperious need requirement in the management and rationality, fairness of the subject selection standard. These two requirements have a close functional relationship with each other respectively. The need for urgent management requirements is difficult to avoid passiveness of judicial review. Because the judge is not a manager. In contrast, rationality requirement of the subject selection criteria is subject to aggressive judicial review. Judges may determine this positively. Because rationality and fairness of the subject criteria are target of a judical decision, not a manager’s decision. Criteria of the management dismissal subject must based on the need for social protection. Considering possibilities of the business interests of the users needs to be allowed exceptionally. As selection criteria of management dismissal subject, consideration of the need for social protection is important thing. Because management dismissal should not be changed to dismissal due to a hidden behavior reason. In conclusion, following management dismissal justification decision method is implausible in Korea. About the need on the tense management, It is possible ‘positive‘ judicial review and decision. They think that the judge can decide directly a unique judgment of a manager. And instead, in regard to subject selection, the interests of company is considered. Unlike this, Germany is the complete opposite. They think that about the need on the tense management, It is possible ‘passive’ judicial review and decision. And instead, in regard to subject selection, only social protection necessity is considered. The latter I think is coincide with the legal nature of management dismissal (Rechtsnatur). Management dismissal is not a dismissal to take responsibility and discipline and should not be changed to dismissal due to a hidden behavior reason.

集合建物의 管理費滯納에 대한 特定承繼人의 責任

이창현 한국민사법학회 2010 民事法學 Vol.48 No.-

Management body may be deemed to have the status of a co-owner with the right to the claim under Article 18 of the Complexes Act and have large autonomy for Complex management. because management body serve for the interest of all owners through every area of complex. Article 18 of the Complexes Act was established as a special provision to allow the existing co-owners to claim the payment of such overdue fees against the special successor of the former co-owner regardless of the special successor's intent. The Management Rules concerning property management fees for common use areas and management body is valid under Article 18 of the Complexes Act, and special successor should assume the overdue property management fees owed by the former resident pertaining to the common use areas and management body. Special successor's liability for the property management fees pertaining to the common use area and management body cannot be regarded as an infringement upon the fundamental property right of the successor in violation of the principle of proportionality.

中国本土管理咨询公司发展战略研究

WANG FEI 한국중국문화학회 2014 中國學論叢 Vol.44 No.-

Management consulting has become the sunny industry because of the broad prospective market in China. Especially when China enters WTO, management consulting in China meets its rare chance. But at the same time, we should know there exist risks and win as well as opportunities and threats with the international competition. We'd better coordinate our thoughts, tracing back the development of the world-wide management consulting. It's time to deeply analyze our strengths and weakness, recognize opportunities and threats, make the developing strategies. The article is to announce the role of chinese management consulting firm in the process of the enterprise strategy management. There are appropriate strategies which adapt to the environment in different developing phases. It also states the scientific and artistic implementations which help to strengthen ourselves. Through the analysis of the whole article, there are some conclusionsbelow:Firstly, as a sunny industry in China, how to hold the developing trends of the management consulting is the opportunity and challenge of chinese management consulting. Secondiy. the peculiar virte of the economic enviroment decides the differences of demands in management consulting. which also leads to the special requests to the abilities in chinese management consulting firms. it just like the lack of modern management system and inperfection of basic management without industry revolution in chinese economic development. so it is of great importance to strengthen the basic management in chinnese management consulting firms. thirdly, there are some points to be cared, which are consulting aims and expectations, scientific property and operation of the schemes. the change of the manager's thoughts and the strategic slection of the schemes.

한우농가의 경영자능력 평가와 과제

유찬주 ( Chan-ju Yu ) 한국농업정책학회 2011 농업경영정책연구 Vol.38 No.4

There are many forms of farm management such as family, corporate, full-time and part-time management, single management, and diversified management. Regardless of its form, it is the manager`s management philosophy and decision-making ability that determines the performances and success. It means that, although success of agricultural management is affected by capital, resources, and environment, etc., people play the most crucial part. Therefore, to maintain sustainable management model amid the quick social and economic changes, agricultural managers should build social role and responsibility, management goal and policies on their own, and all these business activities come from the management ability. This research evaluates management ability of Korean beef farms where the scale, organization, and concentrated capital are developing, and suggest challenges according the evaluation result.

경영자 이익예측정보가 미래 이익조정 및 미래 시장기대치 달성에 미치는 영향

김경혜 ( Kyung Hye Kim ),유승원 ( Seung Weon Yoo ),최경수 ( Kyong Soo Choi ) 한국회계학회 2014 會計學硏究 Vol.39 No.1

본 연구의 목적은 당기 경영자 이익예측정보의 정확성 및 편의가 차기 이익조정에 미치는 영향을 분석하는 것이다. 아울러, 본 연구는 당기의 경영자 이익예측 정확성과 편의가 차기 시장기대치 달성 가능성에 어떠한 영향을 미치는지 검증한다. 본 연구는 2003년 부터 2009년 말까지 공정공시를 통해 발표된 경영자 예측정보 중 영업이익에 대한 예측값을 이용하며, 구체적인 주요 가설 및 실증결과는 다음과 같다. 첫째, 본 연구는 당기의 경영자 이익예측 오차 또는 낙관적인 편의로 인해 시장의 사후적인 패널티가 가해지면, 경영자는 차기이익을 상향조정하여 자신이 받았던 불이익을 완화시키고자 할 것으로 예상한다. 실증분석 결과, 당기 경영자 이익예측정보의 오차 및 낙관적 편의가 증가할수록, 차기 재량적 발생액과 차기 성과대응 재량적 발생액은 증가함을 발견하였다. 둘째, 본 연구는 당기의 경영자 이익예측 오차 및 낙관적 편의에 따른 차기 이익조정이 차기의 시장기대치 달성 가능성을 높이는 방향으로 이루어지고 있음을 예상한다. 실증분석 결과, 당기경영자 이익예측정보의 정확성이 낮거나 낙관적인 편의가 증가할수록, 차기 이익에 대한 시장기대치를 달성할 가능성은 높아지는 것으로 나타났다. 본 연구는 당기 경영자 이익예측정보의 오차 및 편의가 차기 이익조정에 미치는 영향을 분석함으로써, 경영자의 자발적 공시에 대한 시장의 사후적인 제재조치가 미래의 강제공시에 대한 경영자의 의사결정에도 중요한 영향을 미칠 수 있다는 시사점을 제공한다. 특히, 기존 연구는 이러한 사후조치가 향후 경영자 이익예측정보의 질을 효과적으로 높일 수 있는지에 초점을 맞추고 있는 반면, 본 연구는 강제공시 사항인 미래 이익의 질에 미치는 영향을 검토하여 그 차별적 공헌점이 있다. 또한, 당기의 경영자 이익예측 오차 및 낙관적 편의가 차기 이익조정을 야기한다는 사실은 경영자 이익예측정보에 대한 시장의 사후조치가 향후 경영자 이익예측정보의 질적 수준을 향상시키는데 제한적일 수 있다는 간접적인 증거를 제공한다. 구체적으로, 기업의 보고이익과 이익예측치가 함께 조정될 가능성이 높다는 선행연구의 결과에 기반할 때, 당기의 예측 오차와 낙관적 편의에 따른 시장의 사후적인 패널티가 차기 이익조정을 유발할 수 있다는 본 연구의 결과는, 차기의 경영자 이익예측정보 또한 왜곡될 수 있다는 사실을 간접적으로 제시하고 있다. In sum, the objective of this paper is two-fold. First, in this paper, we empirically examine the effect of current management earnings forecast accuracy and bias on next year`s earnings management. Second, we empirically investigate how the current management earnings forecasts accuracy and bias influence the probability of meeting or beating market expectation of following year. In order to properly perform the analysis, we hand collect management earnings forecasts for fiscal years 2003-2009 from Financial Supervisory Service`s Data Analysis, Retrieval and Transfer System (DART). In terms of management earnings forecasts, we focus on the operating earnings mamagement forecasts based on the number of prior literatures. The samples in order to properly examine the hypothesis 1 and 2 turned out to be 491 firm-years and the samples for the purpose of examining hypothesis 3 and 4 are 330 firm-years. Using these samples, our specific results are given as follows. First, we find that as the error or optimistic bias of current management earnings forecast increase discretionary accruals and performance matched discretionary accruals in the next year increase. In this paper, based on the prior studies, we expect that managers have incentives to manage next year`s earnings upward, when market penalties are given for the current inaccurate/optimistically biased management earnings forecast. Therefore, the systematic associations between the accuracy/optimistic bias of current management earnings forecast and next year`s earnings management are consistent with our expectations. Second, as the current management earnings forecast is less accurate or shows more optimistic bias, the probability of meeting or beating market earnings expectation of the following year becomes higher. These results indicate that manager`s income- increasing earnings management of next year which is due to current management earnings forecast error/optimistic bias, is being conducted to increase the probability of meeting or beating market earnings expectation of following year. That is, manager`s future earnings management induced by management earnings forecast error/optimistic bias is being used to enhance the probability of meeting or beating future market earnings expectation. Third, in our robustness analysis, we find that as the error or optimistic bias of current management earnings forecast increase accruals quality in the next year decreases. This result provides more insight in relation to the results of hypothesis 1 and 2. Also we show that the results of hypothesis 3 and 4 do not change even if we change the measurement of market expectation in the next year. This finding corroborates that our result is not driven by specific proxy of market expectation. Lastly, various results we mentioned above are consistent when we control the endogeneity problems. Specifically, we utilize Heckman`s two-stage regression analysis in order to lessen endogeneity issues. The result show that our results are robust after we control the endogeneity effects. This paper, by demonstrating the significant effects of current management earnings forecast accuracy or bias on next year`s earnings management, provides a new insight about the market punishment for the inaccurate or biased management earnings forecast might also influence the manager`s disclosure behavior related to future mandatory disclosure. Especially, the fact that prior researches mainly focus on the evidence whether market penalties for the current management earings forecast improve the future management earnings forecast, stresses our distinct contribution. Second, the relation between the current management earnings forecast errors/ optimistic bias and the next year`s earnings management provides an indirect evidence that the market punishment for the inaccurate or biased management earnings forecast may be limited in improving the quality of future management earnings forecast. More specifically, this is because the fact that market punishment to current management earnings forecast error and optimistic bias induces managers to manage earnings upward implies that next year`s management earnings forecast could also be distorted, given that firm`s reported earings and earnings forecast might be managed concurrently. Third, outside investors might understand better with respect to the information content in next year earnings when they incorporate the fact that current forecast error and optimistic bias affects earnings management of following year. Fourth, establishing the fact that next`s years earnings management due to current manager`s forecast error and optimistic bias increases the probability of meeting or beating market expectation of the next year, market participants may better understand regarding the probability of meeting or beating market expectation. Lastly, notwithstanding the a number of contributions we mentioned above, our sample is confined to firms which disclose the management earnings forecasts. Therefore, our sample size is relatively small in order to generalize the results. Specially, the unsignificant results regarding pessimistic bias may be due to smaller sample size.

A Study on the Effect of Quality Management Activities on Productivity

Kyung Ho Roh KINFORMS 2018 Management Review Vol.13 No.2

Companies around the world are competing to survive in the future to secure competitive advantage in the future manufacturing industry in the face of uncertainty such as the global economic crisis and the fourth industrial revolution. Leading manufacturing companies are creating new wealth by transforming manufacturing through innovations in combination with services and smart factories. This change in the business model can bring new growth opportunities through business model innovation in the hardware-oriented domestic manufacturing sector. Therefore, it is necessary for Korean companies to overcome the global economic crisis and create opportunities to preoccupy new markets and to develop strategies for the Korean economy. The government is continuously striving to support the preemptive and effective response to environmental changes at home and abroad. The Fourth Quality Management Basic Plan that we have established recently sets up a quality goal that satisfies our customers through corporate management, public organizations, and organizations through quality management and plans various tasks to establish a strategy for achieving them. In other words, the four key tasks of Building a Smart Quality Management System, Expanding the Basis for Global Quality Trends , Enhancing the Quality Innovation Capacity of Manufacturing SMEs, and Enhancing the Quality Management Infrastructure . The government has enacted a law to establish and enforce comprehensive policies on quality management every three years in order to support the efficient management of quality management. This study is to investigate the effect of quality management activities on productivity. In order to achieve this goal, the following detailed study agenda were established. First, after establishing the theoretical framework through previous research, the effect of the quality management activities of enterprises on the management performance is studied. Second, after establishing the theoretical framework through previous studies, we study the effect of the quality management activities of the enterprises on productivity. This study synthesizes the relathionship between quality management activities and productivity.

경영전략이 이익조정에 미치는 영향:경영전략과 이익조정 측정요소의 관계를 중심으로

박원,김예경 한국회계정책학회 2018 회계와 정책연구 Vol.23 No.1

[Purpose]This study divides management strategies of a company into leading strategies and defensive strategies and then tries to examine the effect of such strategic differences on earnings management. In addition, this study attempts to verify the effect of this management strategy on operating cash flow, sales cost, management cost, and production cost. [Methodology]In order to achieve the purpose of the study, 5,830(company-year) data were extracted and analyzed for listed companies, non-financial companies, which were settled in the period from 2005 to December 2016. The analysis model was verified by adding some variables based on Houqe and Monem(2013). [Findings]According to this study, there was no discriminative effect on earnings management measured by discretionary accrual according to the management strategy, but the difference in sales, management, and production costs among the real activity measures was significant. With the speculation that the difference comes from the management strategies on the actual activity factors, we analyzed the data and found that, in the case of the leading strategy, the sales and management costs were high and, in the case of the defensive strategy, the production cost was high. [Implications]The findings of this study are meaningful in that they can be used as additional research information when there have been inconsistent results of accounting studies on the management strategy and earnings management. In addition, this study can be regarded to contribute to the expansion of accounting research topics when there is lack of the accounting research on the management strategy. [연구목적]본 연구의 목적은 기업의 경영전략을 선도형 전략과 방어형 전략으로 구분하여 그러한 전략적인 차이가 이익조정에 미치는 영향을 검증하고자 하였다. 또한 이러한 경영전략에 따라 이익조정 측정치인 영업현금흐름, 판매비와 관리비, 생산원가에 차별적인 영향을 미치는지 검증하고자 하였다. [연구방법]연구목적을 달성하기 위하여 2005년부터 2016년 12월 결산법인 비금융업인 상장기업을 대상으로 총 5,830개(기업-년) 데이터를 추출하여 분석하였다. 분석모형은 Houqe and Monem(2013)을 바탕으로 일부 변수를 추가하여 검증하였다. [연구결과]분석결과 경영전략에 따라 재량적 발생으로 측정한 이익조정치에는 차별적인 영향이 없는 것으로 나타났으며 실물활동 측정치 중 판매비와 관리비, 생산원가에는 그 차별성이 유의적인 것으로 나타났다. 본 연구에서는 그러한 차이가 실물활동 이익조정을 측정하기 위한 실물활동 요소가 경영전략에 의해 차이가 있을 것으로 보고 분석을 실시한 결과 선도형 전략의 경우 판매비와 관리비 수준이 높았으며 방어형 전략의 경우 생산원가 수준이 높은 것으로 나타났다. [연구의 시사점]이러한 연구결과는 회계분야 선행연구에서 경영전략과 이익조정의 일관되지 않는 결과에 대하여 다양한 대용치의 사용으로 의미성을 찾아내었다는 점에 의미가 있을 것으로 보인다. 또한 경영전략에 대한 회계분야 연구가 부족한 것에 대하여 회계분야 연구 주제를 확대한 것에 공헌한 연구로 볼 수 있다.

경영관리가 뷰티살롱의 경영성과에 미치는 영향 연구 -헤어 및 메이크업샵을 중심으로-

윤희 ( Hee Yun ),지정훈 ( Jeong Hun Ji ) 한국미용학회 2011 한국미용학회지 Vol.17 No.3

The recent trend of beauty salon indicates that it has solely stayed quantitative growth, but these days it is putting weight on internal stability through business management. Many scholars are also emphasizing the importance of business management. So, this study was carried out to furnish data for the operation of beauty salon by classifying business management factors into marketing, fund management, information management and management strategy with a comparative analysis according to business management ability of beauty salon, and inquiring into the effect of business management factors on beauty salon performance. The SPSS v. 12.0 program was used for the data analysis. For the analysis method, the frequency, factor and reliability analyses, calculation of Cronbach`s Coefficient Alpha, independent t-test, and one-way ANOVA were carried out. And post-hoc, scheffe test and multiple regression analysis were also carried out. The Likert 5-point scale was used to analyze total 211 questionnaires on beauty salon managers in Jeolla-do and Chungcheong-do. The main contents of this study have the classification of beauty and beauty service industry, analysis on the status of beauty salon, precedent study on business management, and design of study and business management characteristics-related analysis. Findings showed that the business management has an effect on the business performance of beauty salon. Particularly, the information management and management strategy of business management factors were primary factors in business performance of beauty salon.